Emmett and Sierra formed a partnership dividing income as follows: 1. Annual salary allowance to Emmett of $43,400 2. Interest of 8% on each partner's capital balance on January 1 3. Any remaining net income divided equally, Emmett and Sierra had $21,000 and $134,000, respectively in their January 1 capital balances. Net Income for the year was $233,000. How much net Income should be distributed to Emmett